对于1927年南京事件的肇事者,史学界存在不同看法。本文根据在耶鲁大学神学院图书馆找到的传教士书信,认为“南军士兵负主要责任”的观点更为合理。而南军士兵之所以有选择性地针对外国人抢劫而难以制止,主要是因为国民党官员在调和意识形态的刚性维度与柔性维度的紧张关系时能力过弱而导致的一个结果。 For the perpetrators of the Nanjing Incident in 1927, there were different views in history. Based on the letters of the missionaries found at the Theological Seminary Library at Yale University, this article argues that the view that the “South Army soldiers bear the primary responsibility” is more reasonable. The reason why the South Army soldiers selectively stop the robbery of foreigners is mainly due to the Kuomintang officials’ weak ability in reconciling the tensions between the rigid and flexible dimensions of ideology.